Home Highlights March 2014 Year 2014 This

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1. TP - Non compete fees - Estimation of income - assessee had signed non compete agreement - no justification for non payment of non compete fees to the assessee -...

2. Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would...

3. Dishonor of Cheque - prosecution against the person who signed the cheque or the person who has authorized the signatory - The law on the point is made very clear. When...

4. Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - non–signing of the draft assessment order forwarded to...

5. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

6. Dishonor of Cheque - Admittedly, the present petitioner neither signed the cheque in question nor signed nor witnessed the Distributorship Agreement. In fact, it has not...

7. Capital vs revenue expenditure - by putting the neon signs and glow signs, no asset of permanent nature is created. Simply because self-life of such neon signs is more,...

8. Appeal before commissioner (Appeals) - appeal was singed by the brother of assessee - the same is a rectifiable defect and the applicant can sign the last page of the...

9. Non-Banking Financial Company (NBFC) categorization - Amendment made in sec 43B and 43D to substitute the words, “a deposit taking non-banking financial company or...

10. Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

11. Validity of reopening notice - Absence of the manual/digital signature of the A.O in the copy of the Reopening notice - Elaborating on the term "signed", it was observed...

12. Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the...

13. Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant...

14. Principles of natural justice - petitioner submits that the order has not been signed and without signature there can be no order in the eyes of law - The High court...

15. TP Adjustment - Disallowance of non-operating and non-allocable expenses incurred for exploring new business in the line of Maintenance and Operations of Transportation...